(1) The Commissioner may serve an information notice on a person requiring the person to give to the Commissioner in writing such information in relation to matters specified in the information notice as is necessary or expedient for the performance of the Commissioner's functions.

(2) An information notice shall state that the person concerned has a right to appeal to the Circuit Court under Regulation 21 against the requirement specified in the information notice and that, if that right is to be exercised, it must be exercised within 21 days from the date on which the information notice is served on that person.

(3) A person to whom an information notice is served under paragraph (1) shall, to the extent that it is possible to do so, comply with the information notice within the period specified in the information notice. That period may not be less than 21 days from the giving of the information notice.

(4) If an appeal is brought under Regulation 21 against a requirement specified in the information notice then, pending the determination or withdrawal of the appeal -

(a) the requirement need not be complied with, and